Pasquale Pistone

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

SCHOLARLY PAPERS

29

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3,164

SSRN CITATIONS

7

CROSSREF CITATIONS

4

Scholarly Papers (29)

Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy

WU International Taxation Research Paper Series No. 2015 - 15
Number of pages: 64 Posted: 09 Apr 2015 Last Revised: 18 Oct 2015
Peter Hongler and Pasquale Pistone
Zurich University of Applied Sciences and Vienna University of Economics and Business
Downloads 575 (60,310)
Citation 6

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Tax, Digital Economy, International Taxation, BEPS, International Tax Regime, Tax Reform, Permanent Establishment, Nexus, Benefit Theory

2.

Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries

WU International Taxation Research Paper Series No. 2017-03
Number of pages: 48 Posted: 28 Mar 2017 Last Revised: 04 Apr 2017
The Amsterdam Centre for Tax Law (University of Amsterdam), Bocconi University, Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Universidad de la República, Colombian Tax Institute, University of São Paulo (USP), International Bureau for Fiscal Documentation (IBFD), Vienna University of Economics and Business and University of Oslo
Downloads 545 (65,275)

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Hybrids, BEPS, Action Item 2, Mismatch, Developing Countries, Tax Arbitrage, Tax Governance, Sustainability

3.

The Relationship between Tax Treaties and the Multilateral Instrument: Compatibility Clauses in the Multilateral Instrument

Lang/Pistone/Rust/Schuch/Staringer (eds.), The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, Wolters Kluwer, 2018, 111-137
Number of pages: 28 Posted: 11 Jun 2018 Last Revised: 28 Sep 2018
Sriram Govind and Pasquale Pistone
Institute for Austrian and International Tax Law, WU and Vienna University of Economics and Business
Downloads 402 (94,108)
Citation 1

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Tax treaties, OECD, MLI, OECD MLI

4.

The Rule of Law and the Effective Protection of Taxpayers’ Rights in Developing Countries

WU International Taxation Research Paper Series No. 2017-10
Number of pages: 50 Posted: 12 Sep 2017
Leiden University, Institute of Tax Law and Economics, Universidad de la República, University of São Paulo (USP), Colombian Tax Institute, University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Downloads 390 (97,423)

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Exchange of Information, Tax Law, International Tax Law, Offshore Tax Evasion, Aggressive Tax Planning, Data Protection, Developing Countries, Tax Governance

5.

Fundamentals of Taxation: Introduction to Tax Policy. Tax Law and Tax Administration

Fundamentals of Taxation, July 2019
Number of pages: 28 Posted: 04 Aug 2020
Vienna University of Economics and Business, University of Cape Town (UCT), University of Cape Town (UCT) - Faculty of Law, International Bureau of Fiscal Documentation and International Bureau for Fiscal Documentation (IBFD)
Downloads 334 (116,077)

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Taxation, Tax law, International taxation

6.

The OECD Public Consultation Document 'Global Anti-Base Erosion (GloBE) Proposal - Pillar Two': An Assessment

Bulletin for International Taxation, 2-2020, IBFD
Number of pages: 20 Posted: 14 Aug 2020 Last Revised: 19 Aug 2020
International Bureau of Fiscal Documentation, Vienna University of Economics and Business, International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation
Downloads 262 (150,898)

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Taxation, Tax law, European taxation

7.

The OECD Public Consultation Document 'Secretariat Proposal for a 'unified Approach' under Pillar One': An Assessment

Bulletin for International Taxation, 1-2020, IBFD
Number of pages: 20 Posted: 14 Aug 2020 Last Revised: 20 Aug 2020
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation, Vienna University of Economics and Business and International Bureau of Fiscal Documentation
Downloads 157 (240,432)
Citation 1

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Taxation, Tax law, European taxation

8.

Digital Services Tax: Assessing the Policy Reasons for its Introduction in the European Union: Feedback to the EU Consultation on the Introduction of a Digital Levy

Intl. Tax Stud. 3(2021), Journal Articles & Opinion Pieces IBFD [ISSN: 2590 1117]
Number of pages: 20 Posted: 20 Apr 2021 Last Revised: 04 Jun 2021
International Bureau of Fiscal Documentation, Vienna University of Economics and Business and International Bureau of Fiscal Documentation
Downloads 82 (380,846)

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Taxation, Tax law, European taxation

9.

OS ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State Aid Granted by Transfer Pricing Rulings

European Taxation, vol. 60, n. 5 (2020)
Number of pages: 14 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 45 (507,537)
Citation 2

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Taxation, Tax law, European taxation

10.

OS ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the 'Beneficial Ownership' Requirement and the Anti-Abuse Principle in the Company Tax Directives

European Taxation, vol. 59, n. 10 (2019)
Number of pages: 23 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 40 (530,779)

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Taxation, Tax law, European taxation

11.

Opinion Statement ECJ-TF 4/2019 on the CJEU Decision of February 26, 2019, in Case C-135/17, X-GmbH, Concerning the Application of the German CFC Legislation in Relation to Third Countries

European Taxation, vol. 60, n. 4 (2020)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 36 (550,979)

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Taxation, Tax law, European taxation

12.

Opinion Statement ECJ-TF 3/2019 on the CJEU Decision of 22 November 2018 in Case C-575/17, Sofina, on Withholding Taxes, Losses and Territoriality

European Taxation, vol. 60, n. 2/3 (2020)
Number of pages: 10 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 35 (556,212)

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Taxation, Tax law, European taxation

13.

OS ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review Under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters

European Taxation, vol. 58, n. 2/3 (2018)
Number of pages: 6 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 27 (602,323)

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Taxation, Tax law, European taxation

14.

OS ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Transactions between Resident and Non-Resident Associated Enterprises

European Taxation, vol. 59, n. 9 (2019)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 26 (608,800)

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Taxation, Tax law, European taxation

15.

OS ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms

European Taxation, vol. 58, n. 9 (2018)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 25 (615,486)

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Taxation, Tax law, European taxation

16.

OS ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) ('Pro-Rata Personal Deductions'), Concerning Personal and Family Tax Benefits in Multi-State Situations

European Taxation, vol. 58, n. 4 (2018)
Number of pages: 12 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 22 (636,255)

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Taxation, Tax law, European taxation

17.

OS ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on 'Horizontal Discrimination'

European Taxation, vol. 56, n. 2/3 (2016)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 28 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent and affiliation not provided to SSRN
Downloads 22 (636,255)

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Taxation, Tax law, European taxation

18.

OS ECJ-TF 2/2015 on the Decision of the European Court of Justice in European Commission V. United Kingdom ('Final Losses') (Case C-172/13), Concerning the 'Marks & Spencer Exception'

European Taxation, vol. 56, n. 2/3 (2016)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent and affiliation not provided to SSRN
Downloads 21 (643,320)

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Taxation, Tax law, European taxation

19.

OS ECJ-TF 2/2020 on the CJEU Decision of 3 March 2020 in Case C-75/18, Vodafone Magyarország Mobil Távközlési Zrt., on Progressive Turnover Taxes

European Taxation, 2020
Number of pages: 20 Posted: 30 Dec 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 19 (657,596)

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Taxation, Tax law, European taxation

20.

OS ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries

European Taxation, vol. 57, n. 4 (2017)
Number of pages: 16 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Independent, Independent, Independent, Independent and Asociación Española de Asesores Fiscales (AEDAF)
Downloads 18 (664,743)

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Taxation, Tax law, European taxation

21.

OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest

European Taxation, vol. 57, n. 1 (2017)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 17 (671,952)

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Taxation, Tax law, European taxation

22.

Opinion Statement ECJ-TF 1/2016 on the Judgment of 17 September 2015 of the Court of Justice of the EU in the Combined Cases C-10/14, Miljoen, C-14/14, X, and C-17/14, Société Générale, on the Dutch Dividend With-holding Tax

European Taxation, vol. 56, n. 6 (2016)
Number of pages: 11 Posted: 21 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 16 (679,346)

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Taxation, Tax law, European taxation

23.

OS ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the Requirements of Selective Aid in the Sense of Article 107 of the TFEU

European Taxation, vol. 57, n. 8 (2017)
Number of pages: 7 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 16 (679,346)

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Taxation, Tax law, European taxation

24.

OS ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14), on the French 'Intégration Fiscale'

European Taxation, vol. 56, n. 5 (2016)
Number of pages: 5 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent and Independent
Downloads 16 (679,346)

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Taxation, Tax law, European taxation

25.

OS ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritance Taxation

European Taxation, vol. 56, n. 1 (2016)
Number of pages: 6 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent and affiliation not provided to SSRN
Downloads 16 (679,346)

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Taxation, Tax law, European taxation

26.

Reconstructing the Treaty Network - EU report

IFA Cahiers de droit fiscal international volume 105, 2020
Posted: 20 Aug 2020
International Bureau of Fiscal Documentation, Vienna University of Economics and Business, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Independent, Independent, Independent, Independent, Independent and Independent

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Taxation, Tax law, European Union law

27.

The 2019 OECD Proposals for Addressing the Tax Challenges of the Digitalization of the Economy: An Assessment

International Tax Studies, 2-2019
Posted: 14 Aug 2020
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation and Vienna University of Economics and Business

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Taxation, Tax law, European taxation

28.

Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency

Intertax 46(2), Kluwer Law International, ISSN: 0165-2826, 2018
Posted: 21 Feb 2018
Leiden University, Institute of Tax Law and Economics, Universidad de la República, University of São Paulo (USP), Colombian Tax Institute, International Bureau for Fiscal Documentation (IBFD), Vienna University of Economics and Business and University of Oslo

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29.

Comprehensive Tax Treaties and Tax Information Exchange Agreements: Assessing Exchange of Information Mechanisms to Ensure Transparency in a Globalized World from the Perspective of Developing Countries

Bulletin for International Taxation, 2018 (Volume 72), No. 1
Posted: 03 Jan 2018
Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Independent, Universidad de la República, Colombian Tax Institute, University of São Paulo (USP), International Bureau for Fiscal Documentation (IBFD), Vienna University of Economics and Business and University of Oslo

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